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    Question

    A listed insurer remeasures its defined benefit plan

    obligation at year-end, and also records fair value changes of equity instruments irrevocably designated at FVOCI. Which items appear in OCI and are not recycled?
    A Only DBO remeasurement Correct Answer Incorrect Answer
    B Only equity FVOCI Correct Answer Incorrect Answer
    C Both DBO remeasurement and equity FVOCI Correct Answer Incorrect Answer
    D Neither; both go to P&L Correct Answer Incorrect Answer
    E DBO remeasurement recycled to P&L, equity not Correct Answer Incorrect Answer

    Solution

    Both are OCI items not recycled to P&L under Ind AS.

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